Electronic invoicing: what’s new?

Electronic invoicing: what’s new?

Electronic invoicing: what’s new? 550 240 Exponens International

Electronic invoicing: what’s new?

Published on 9 May 2022
Special issues

The tax administration has clarified the future obligation to use electronic invoicing for business-to-business transactions via an update of its FAQ dedicated to the scheme.

As you already know, by 2026, the use of electronic invoicing in trade between companies subject to VAT and established in France will become mandatory.


Reminder: E-invoicing is already required for public sector providers.

The entry into force of this system is staggered over time according to the size of the company and/or the nature of the obligation. Thus, on July 1st, 2024, all companies will have to be able to receive electronic invoices. Regarding the obligation to issue electronic invoices and to transmit certain transaction data to the tax authorities, the obligation will apply as of:

– July 1st, 2024, for large companies.

– January 1st, 2025, for mid-caps.

– January 1st, 2026, for SMEs.


Clarification: A SME employs fewer than 250 employees and has an annual turnover of less than €50 million or a balance sheet total not exceeding €43 million; a medium-sized company employs less than 5,000 people and has an annual turnover of less than €1.5 billion or a balance sheet total not exceeding €2 billion. Beyond that, it is regarded as a big company.

To support companies in the implementation of these new rules, the tax administration has published on its website (www.impots.gouv.fr) a FAQ tool. In its latest update, it advises SMEs to anticipate their entry into the scheme. Companies which have already started issuing electronic invoices are not required, at the same time, to start transmitting the transaction data to the tax administration. They may implement this obligation later, by January 1st, 2026, at the latest. Nor are they required to implement the reform as of now for all their bills. In other words, during this transitional period, they can choose, for each invoice, between electronic and paper forms.


In practice: Anticipating the obligation to issue electronic invoices implies for the company to respect the terms of the scheme, to go through a partner platform or the public billing portal (Chorus Pro).

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